OECD/IMF Report on Tax Certainty - 2018 Update

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This updated report by the OECD and the IMF identifies a set of practical approaches and solutions to enhance tax certainty. It also discusses initiatives that aim to improve tax certainty in developing countries.

This report from the OECD and the IMF responds to the request from the G20 Leaders to follow-up on a first report presented in March 2017 identifying the sources of uncertainty in tax matters.

It presents approaches to improve certainty, which range from improving the clarity of legislation, increasing predictability and consistency of tax administration practices, to effective dispute prevention and resolution.

While the 2017 report focused on tax certainty in G20 and OECD countries, and recognising that the issue is also of particular importance for developing countries, the 2018 update report also focusses on initiatives that can support them to enhance tax certainty.